Welsh Taxpayer Technical Guidance

Evidence to establish whether Welsh taxpayer status is appropriate

For the vast majority of individuals, the question of whether or not they are a Welsh taxpayer will be a simple one – they will either live in Wales and thus be a Welsh taxpayer or live elsewhere in the UK and not be a Welsh taxpayer.

Whether or not an individual is a Welsh taxpayer will not, however, be simple in all cases. Where individuals have more complex living arrangements a range of evidence may assist in identifying whether an individual is or is not a Welsh taxpayer.

Place of residence & main place of residence

When considering whether somewhere is a place of residence or main place of residence for the purposes of establishing Welsh taxpayer status, evidence to establish presence at a particular home and whether or not a home existed will be critical. The following information might help establish the facts.

General overheads or bills which may demonstrate that an individual has been present in that home:

TV / satellite / cable subscriptions

Local parking permits

Membership of clubs, for example sports, health or social clubs

Mobile phone usage and bills pointing to presence in a country

Lifestyle purchases pointing to time spent at a location or residence, e.g. purchases of food, meals out, social events

Presence of spouse, partner or children

Increases in maintenance costs or the frequency of maintenance, for example having a house cleaned more frequently

Insurance documents relating to that home

SORN notification that a vehicle in the UK is ‘off road’

Re-directed mail requests or the address to which personal post is sent

The address to which a driving licence is registered

Bank accounts and credit cards linked to an address and statements which show payments made to utility companies demonstrating usage consistent with living in the property

Evidence of local taxes, such as Council Tax, being paid

Registration at an address with local medical practitioners

Credit card and bank statements which indicate the pattern and place of day by day expenditure

The above list is not definitive; no one piece of evidence is likely to definitely demonstrate the experience of a place or main place of residence. The weight and quality of all the evidence, taken together, should be considered.

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